Analysts must understand reporting choices in order to make appropriate adjustments when comparing companies’ financial positions and performance.
If you want to change selection, open document below and click on "Move attachment"
3.1.5. Financial Notes and Supplementary Schedules ach year’s expense is determined. Two companies may acquire similar equipment but use different methods and assumptions to record the expense over time. An analyst’s ability to compare the companies’ performance is hindered by the difference. <span>Analysts must understand reporting choices in order to make appropriate adjustments when comparing companies’ financial positions and performance.
A company’s significant accounting choices (policies, methods, and estimates) must be discussed in the notes to the financial statements. For example, a note containing a s
Summary
status
not read
reprioritisations
last reprioritisation on
suggested re-reading day
started reading on
finished reading on
Details
Discussion
Do you want to join discussion? Click here to log in or create user.